§ 4-76. Per liter tax on wine.

Latest version.

There is hereby levied and imposed by the city pursuant to O.C.G.A. § 3-6-60 on the first sale or use of wine by the package, an excise tax in the amount of $0.22 per liter or a proportionate tax at like rates on all fractional parts of a liter. The manner of imposition, payment and collection of this tax shall be the same as set out in section 4-73, dealing with distilled spirits and alcoholic beverages.

(Code 1985, § 9-200(9-33))

                    
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